Garment Costing

Variable Function:
a. Fabric Consumption
b. Fabric Cost
c. Accessories Cost
d. Print/Embroidery/Washing Charge
e. C.M.
f. Freight (C & F)
at sight deferred payment 60 days or 90 days or 120 days, TT, Sales Contract

Fabric Consumption:

Consumption (Kg/ Doz)

(L+S.L. + Allowance-01) (½ C + Allowance-02) GSM

X X X 2 X 12 + Wastage Percentage
100 100 1000
L (Length) = HPS (High Point Shoulder)
= CBL (Central Back length)
Body Length
S.L Sleeve Length
This is actually sewing allowance in lengthwise of a garment.
For T-Shirt, Bottom Hem 2.5-3 Cm
1.5 Cm
2.5-3 Cm
1.5 cm
Sub Total = 9 cm
In Hand = 1 cm
10 cm
Per Cut and Sewn allowance = 2 cm
Note: Pocket, Half moon, double layer bottom hem, and double layer sleeve should be calculated on
lengthwise.
2. Chest Allowance: This is the sewing allowance in the width of the garment.
a. Side Seam = ½ Chest + 3cm
b. Tube Seam = ½ Chest + 0 cm
c. Per cut and sewn allowance= 2 cm
2. Consumption (Kg/ Doz) = Length in Meter X Width in M X GSM in Kg X 2 X 12 + Wastage
Percentage
3. Neck Rib # 1x1/1x1 elastane rib circular

Neck Rib Consumption:

Rib height or rib width or rib depth
Rib Height X 2 + Allowance

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Width = Neck opening or neck width x 2 + 2 cm (Round)
Neck opening or neck width x 2 + 5 cm (V-shape)

Mathematical Calculation:
19cm
2 cm
B
C1
C B1
D A1
C
B
A
A

Body Length = 70 cm
Sleeve length = 25 cm
½ C=1/2Chest =55 cm
Body length
Body Length
Body Length
Picture 01 D=½ Chest =55 cm
Sleeve length
Sleeve Length
Sleeve length

Picture 02
Example:
Please calculate the consumption/dozen based on 180 GSM, S/J and
neck rib gsm 230
For picture 01:
Consumption (Kg/ Doz)

(70+25+10) (55 + 3) 180

X X X 2 X 12 + 5%
100 100 1000

2.76 kg/dozen
For picture 02:
Consumption (Kg/ Doz For color A)

(15+10 + 8) (55 + 3) 180

X X X 2 X 12+5%
100 100 1000

.86 kg/ dozen

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Consumption (Kg/ Doz For color B)

(15+5 + 4) ( 55 + 3) 180
X X X 2 X 12+5%
100 100 1000

=0.63 kg/dozen

Consumption (Kg/ Doz For color C)

(40+10 + 5) (55 + 3) 180

X X X 2 X 12 + 5%
100 100 1000

=1.44 kg/dozen

2.93 kg/doz

Neck Rib Consumption:

Width = Neck width x 2 + 2 cm (Round)

= 19X2+2 = 40 cm

Total Height = Rib Height x 2 + Allowance = 2 x 2 + 2 = 6 cm

2. Consumption (Kg/ Doz) = Length in Meter X Width in M X GSM in Kg X 12 + Wastage

.06 x .4 x .230 x 12 + 18%
.07 kg/ Doz

Note: The following points should be considered during marketing cost:

Fleece dia is not available.
Y/D stripe wastage is huge.

Math:02

1. Question: Fabric Length 100 yds width 58 inch (Open) GSM 230, what is fabric weight?
Answer:
Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
Weight (Kg) = length x width x GSM

= (100 Yds x 36 x 2.54)/100 x (58 x 2.54)/100

X 230/1000
= 91.44 x 1.4732 x .230
30.99 kg

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 2. Question: Fabric weight 50 kg, Fabric width 40 inch (tube) GSM 180. What is fabric length in
meter?
Answer:
Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
W (Kg) = l x w x GSM
50 = l x (40x 2.54x 2)/ 100 X 180/1000
L 136.70 meters
= 136.70 x 1.0937 yards [ 1 meter = 1.0937 yards]
149.50 yards

2.25 USD/yds
Consumption 3.20 kg / dozen, what is the garment fabric cost for per dozen garments?

Ans: W (kg) = L (M) X w (M) X GSM (kg)

= L (M) X (45X2.54)/100 X 200/1000
L (M)= (3.20 X100X 1000) / (45X 2.54 X 200)
= 13.99 (M)
13.99 X 1.0937 yards
15.30 yards
Fabric cost (Per dozen garments) = Length X Unit price/ yards
= 15.30 x 2.25
34.56 USD / Dozen
Piping or Binding or Back Tape:
Cons: Length in M x width in M x GSM in Kg x 12+allowance (18%)
Length: Neck width x 2 + 2 (R shape)
Width: If width is 1 cm or any unit please multiply by 4
Wastage:
Distribution:
3%
2%
3. Print Wastage=2-3%
4. Emb. Wastage=2-3%
5. Garment Wash wastage=5% above (Depends on wash type)
2-3%
3-5%
5-10%
Garment Pigment dyeing & wash=10-20%
Note: Wastage is variable depending on factory to factory.

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 FABRIC COST
1. Yarn cost count wise
2. Knitting charge
3. Dyeing charge
4. Special Finish (Like brush, peach, silicone softener, UV finish, Teflon finish, Easy care finish,
anti bacterial finish
5. Process loss
6. Commercial cost (Packing, Transportation, BBL)
7. Profit margin
Detail :-
YARN :-

Relation between count and GSM:

A. Single Jersey:
130-150 30's
2. 160-170 26's
3. 180-200 24's (210)
4. 220-240 20's

B. P.K./Lacost/1x1 Rib:
150-170 34's
180-200 30s
3. 210-225 26's
4. 230-250 24's
5. 250-270 20's

C. 2x1 Rib:
220-230 30's
240-250 26's
3. 260-280 24’s

D. Interlock
24 G 22 G
40's 220 200
2. 34's 250 230
30's 260 240
4. 26’s 275 260

E. S/J with Lycra 5%:

150-160 34’s
2. 170-190 30's
3. 200-210 26’s
4. 220-240 24's

F. Fleece:
250 20,30’s (Ratio 20:80)
2. 300 10, 26’s (Ratio 30:70)

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 Req. F. GSM Yarn (Base Grey G.S.M. From 30”
cvc/tc + Loop (20GG)
Cotton
290-300 30’s plus 10’s 221 73/74 inches
280 30 plus 12 212 72/70"
260 34's + 12's 198 66 inches
230-240 38’s+5’s or 179 64 inches
40’s plus 10’s
220 40 plus 12 166 62 inches

Base 67.5% & Loop 32.5%

Per Kg in USD
a. P/C or Carded yarn price same
b. CVC or Combed Yarn Price same
c. 5 cost need to add from 20’s (as a standard count) for 4 count difference.

2. KNITTING CHARGE:

TYPE OF FABRIC:- Per Kg in USD

Single Jersey - Solid dyed= $ 0.17
Single Jersey- with 5%-10% Elastane, Solid dyed= $0.63
Single Jersey- with 5%-10% Elastane, Y/D, Feeder stripe=$0.88
Single Jersey- with 5%-10% Elastane, Y/D, Eng stripe=$2.35
Single Jersey - Yarn dyed, Feeder stripe=$0.49
$2.16
Single Jersey - Single Mercerized, Solid dyed=$0.18
Single Jersey - Double Mercerized - Solid dyed = $0.18
Single Jersey - Single Mercerized - Eng stripe=$2.18
Single Jersey - Double Mercerized - Eng stripe=$2.24
$0.31
Pique - with 5% Elastane, Solid dyed=$0.69
Pique - Yarn dyed, Feeder Stripe=$0.59
Pique - with 5% Elastane, Yarn dyed, Feeder stripe=$0.69
$2.16
Pique - Single Mercerized, Solid dyed=$0.34
Pique - Double Mercerized - Eng stripe=$2.24
1X1 Rib - Solid dyed=$0.31
1X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe = $0.69
1X1 Rib - with 5% Elastane, Solid dyed=$0.69
2X2 Rib - Solid dyed=$0.56
2X2 Rib - with 5% Elastane, Solid dyed=$0.88
Variable/ Placement Rib – Solid dyed=$0.74
Plain Interlock - Solid dyed=$0.41
Plain Interlock - Yarn Dyed = $0.47

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Drop Needle Interlock - Solid dyed=$0.46
Jacquard/interlock(design) - Solid dyed=$0.74
Jacquard/interlock(design) - Single Mercerized=$0.79
Jacquard/ interlock(design) - Double Mercerized=$0.81
Fleece Fabric (French Terry) - Solid dyed=$0.56
Fleece Fabric With Brush - Solid dyed==$0. 56
Fleece with Elastane (5%) - Solid dyed=$0.69
Mini Waffle or Waffle - Solid dyed=$0.65
$0.16
Mix (Wash Only) Pique=$0.30
Blend (Wash Only) 1X1 Rib=$0.30

# Collar & Cuff:

Weight per Collar: Finished length in cm x finished width in cm x .00008 (constant included)
wastage) = kg/pc

Weight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009 (constant
included wastage) = kg/Pc

(Specification 4 ply 24 s count based on)

4%
1. Checking shade in dyeing
2. Rejection in knitting
3. Others
During batch making
Tipping Thread: 4 ply 40 cm length 6 coarse = 65 m (Solid) per collar or
cuff or flat knit
75 m (Tube) per collar or
cuff or flat knit
Total Tipping Thread:
(Number of Ply x Number of coarse x length in cm x unit in meter x Number of garments) / (4 x 40 x 6 x
4000) = Cone / pc

Note: 4000 is variable because different suppliers provide different meter/cone.

Total Yarn requirement: Number of garments X weight of flat knit (1 piece collar + 2 pieces cuff + if placket or
others)

2000 pieces of garment, collar size 40x10 cm, cuff size 36x4 cm, placket size 2x22 cm.
calculate the total yarn requirement?
Ans:
Weight of collar = 40 x 10 x .00008 = .032 kg/ pc
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Weight of cuff = 36 x 4 x 0.00009 = 0.0129 kg per piece
Weight of placket = 2 x 22 x .00009 = .00396 kg / pc

Total yarn requirement = Number of Gmt X weight of flat knit (collar + cuff + placket)
= 2000 X (.032 + .0129x2 + .00396)
123.52 kg yarn

5000 pcs garment order collar size 50 x 10, cuff 36 x 4 cm and tipping collar and cuff 3
apply as per below,
8 coarse (per coarse = 0.5 mm) or 4 mm
Top edge &
Tube Tipping Color A

Tipping Color B

Ans:
Tipping Thread For color A:
Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 Cones
Cuff: (3 X 8 X 36 X 75 X 5000)/( 4X 6 X 40 X 4000)= 84 Cones

Tipping Thread For Col B:

Collar: (3 X 8 X 50 X 65 X 5000)/( 4X 6 X 40 X 4000)=101 cones
Cuff: (3 X 8 X 36 X 65 X 5000)/(4X 6 X 40 X 4000)= 73 Cones

Dyeing Charge

Dyeing
Solid Y/D
Normal Fabric Elastane Fabric
Single Double
Norm Dischargeable Dischargeable mercerized Mercerized
the the Normal the Normal e e
RFD/
White $0.30 $0.30 $0.33 $0.33 $0.46 $0.06 $0.74
Light $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15
Medium $0.92 $1.12 1.03 $1.23 $0.92 $1.18 $1.34
Deep $1.09 $1.29 $1.24 $1.44 $1.34 $1.52 $1.70
Sulphur
Black $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15
Royal
Blue $1.29 $1.49 $1.44 $1.64 1.54 dollars$1.72 $1.90
R Black

Note: The above price is variable depending on factory to factory.

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Cotton
1. RFD or white: 40 Tk
85 Tk
3. R. Black Or R. Blue: 110 Tk

P/C or CVC
45 Tk
120 Tk
3. Black or …: 130 Tk

Polyester:
White: 25 Tk
60 tk
70 Tk
Special Finish:
$0.33
$0.50
3. Silicon softener: $0.16
4. UV finish: $0.80
5. Teflon finish: $0.80
6. Easy care finish: $.60
7. Antibacterial finish: $.60

Note: The above price is variable depending on the factory.

Process loss:

Solid Dyeing (Normal): 8-10%

2. Solid Dyeing with Enzyme wash (Single): 10-12%
3. Solid Dyeing with Enzyme wash: (Double): 12-15%
4. Elastane fabric dyeing: 12-14%
5. Yarn Dyeing (normal): 12-15%
6. Yarn Dyeing (Mercerized): 15-18%
7. Special finish: Add 5-10% more with above

Commercial cost:
1. BTB L/C opening, Accepting for yarn
0.05 USD/ kg
0.02 USD/kg
4. Profit Margin (Variable depending on factory to factory

Trims and Accessories

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Introduction:

To fulfill the design objectives we need different kinds of materials. Fabrics are the main material.
which is used for garment manufacturing. We need other materials also, which make the garments
aesthetic, functional and commercially required. Usually other than fabrics these materials are used for
Making garments are called trims and accessories.

Trims:
The raw materials used in the sewing room other than fabric are called Trims.
On the other hand, we can say that the materials that are directly attached to the fabric to make a
Garments are called trims. Like: threads, buttons, lining, interlining, zippers, labels, care labels, etc.
(Interlining is used as shape forming / preserving materials.)

Accessories
The materials, which are used to make a garment attractive for sale and packing, other than fabrics.
and trims, are called Accessories.

List of Trims and Accessories:

Trims SL Accessories
1 Label (S) 1 Poly bag
2 Button 2 Elastic bag
3 Zipper 3 Mini Poly bag
4 Padding 4 Master Carton
5 Interlining 5 Inner carton
6 Down 6 Size clip
7 Elastic 7 P. P. band
8 Thread 8 Tag pin
9 Twill Tape 9 Brass pin
10 Stopper 10 Collar stand
11 String/ Draw 11 Safety pin
Cord
12 Piping Cord 12 Gum tape
13 Emblem 13 Arrow sticker
14 Logo print 14 Scotch tape
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15 D- Ring 15 Barcode Sticker
16 Swivel Hook 16 Defect indicator
17 Eyelet/ Grommet 17 Tissue paper
18 Collar Stay 18 Back board
19 Cord Bell 19 Neck board
20 Buckle 20 Butterfly
21 Rivet 21 Numbering
stickers
22 Weaving belt 22 Hanger
23 Hook & Eye 23 Size sticker
24 Velcro tape 24 Carton pad
25 Seam sealing 25 Both side tape
tape
26 Shoulder pad 26 Plastic staple
27 Cable (Steel 27 Iron seal
ware
28 Adjuster 28 Clip
29 Recco 29 Ball Chain
30 Elastic Threads 30 Size Tag
31 Shoulder Tape 31 Carton Sticker
32 Safety Sticker
33 Plastic clip

.15 - .30 USD/ Dzn

.05 - .08
3. Wash care label:.05 - .10
4. Polybag: .30 - .35
0.10 - 0.15
.25 - .40
7. Gum Tape: .10 - .15
8. Flag Label

Print:
Pigment
2. Rubber
Plastic Salt
4. High Density
Suger Print
6. Gel Print
7. Glitter Print
8. Discharge Print
9. Reactive Print
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Embroidery:
Per 12000 Stitch = .25-.28 USD (Normal)
.30 - .35 USD (Appliqué)
Embroidery thread consumption Meter/ Body= Emb. stitch X .006
Price of Emb. Thread= 1.30 USD/ Cone Normal
Thread contain = 3000 meters/cone or 2000 meters/cone

Wash:
1.50 USD/DZN
2.5 USD/DZN
3 USD/kg
4. Acid wash: 3 USD/kg
5. Silicon Wash: 1.50 USD/DZN

CM:
3 USD/dozen
2. Polo Shirt: 5-8 USD/dozen
1.5-2.5 USD/dozen

Sea Freight and Air Freight

Although most orders for garments are placed by buyers on FOB basis, with buyers to pay for freight.
At the shipping destination, it is still necessary for the shipper or the agent to know how to calculate.
Sea freight and air freight as buyers always need to know how much freight the merchandise cost per
If you are required to sell on CIF basis, (with the shipper to prepay for freight at the shipping
you will need to calculate the freight accurately for your own costing.

Sea freight:
Sea freight is usually charged based on volume—how much per CBM (cubic meter)—very rarely
by weight as "density cargo". In fact ANERA (Asia North America eastbound rate agreement)
has designed the freight tariff more based on the usual value of the type of goods than the usual
weight of them, taking into consideration that for low value merchandise they should give a low
freight rate in order to make it possible for the importers to buy goods overseas. However, for
high value merchandise, they should charge a high freight rate, as it is believed that the buyer can
afford to pay more on freight. They have designed the freight tariff in such a way that everybody
can do business and there is sufficient profit for the shipping lines.

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 Container Calculated Practical Container FCL rate LCL Rate
size Capacity capacity FCL rate for CBM per CBM
20” 29.5 CBM 27 CBM 3500 130 160
Capacity
40 inches 61.32 54 CBM 5000 92 160
Normal CBM
40" Hi 69.15 62 CBM 6500 92 160
Cube CBM

Note: FCL: Full Container Loading

LCL: Loose Container Loading

If you ship very heavy goods as loose cargo because the size of the shipment is very small, the
Shipping lines will charge you by weight or by volume whichever is higher.

1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg

2. Air freight:
Unlike sea freight, the airlines have decided to charge for the heavy merchandise (high density
goods) by weight, and lightweight merchandise (low density goods) by volume. However, as
Airplanes can carry less weight than ocean liners, the way they
Set the standard, in the garment industry, when you ship goods by air, you have a 70% chance to be
charged by weight, about 30% chance by volume.

The followings are the relationship between weight and volume as set by IATA (International Air Transport Association).
transport association).
a. From most shipping locations in the Far East to the U.S. destinations and Canada 7000 cubic
cm = 1 kilo.
b. From certain locations in the Far East to the U.S. destinations and Canada, 6000 cubic cm = 1
kilo

Therefore, when you have low density goods to ship by air, in order to determine if you should try to
Make the cartons as small as possible to save on freight. First, check with the local air forwarding.
agent by asking him in the country where you are, how many cubic cm is considered 1 kilo in
weight. They will tell you either 7000 or 6000. This is the answer you need.

Then you physically check the weight and measurements of the goods packed for the air shipment.
Now we have the 3 answers as follows, for example:
Bangladesh
b. The measurements of the cartons are 50cmX 60cmX 40cm
c. The gross weight of the cartons is 16 kilos per carton.

Now let us find out if we should try to make the cartons smaller to save air freight by doing the
following calculation,
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 Multiply 5 by 60 by 40 = 120000 cubic cm.
120000 cubic cm divided by 6000 = 20 kilo

Now you know, by volume the one carton is 2 kilos, but by actual weight the carton is only 16.
kilo. You also know the airline will charge whichever is higher, in this case, they will charge you
for 20 kilos, by volume. If the air freight rate is 2.80 per kilo this carton will cost you $
56.00

Now, in order to save some money, let us try to make the carton smaller, usually by cutting the
height of the carton. Let's say we have succeeded in cutting down the height by 5 cm, and see how
much money we can save.

Original size of the carton: 50 X 60 X 35 cm (=20 kg)

** Now cut down to 50 X60 X 35 cm= 105000 cubic cm.

105000 / 6000 = 17.5 kilo

Now by using the new carton, we have saved 2.5 kilograms and this carton will cost only $49.00 (17.5)
Kilo X 2.80

Shipping Terms

Cost of making/ cutting and making

2. FOB: Freight on board
3. C & F: Cost and freight / Clearing and forwarding
CIF: Cost, insurance and freight
5. CIFI: Cost, insurance, freight and interest
CIFE: Cost, insurance, freight and exchange
COD: Cash on delivery
CWO: Cash with order
9. FOW: Free on wagon
10. Franco: (...Named Port of Shipment)
11.FOB: Free on Board (…Named Port of Shipment)
12.CFR: Cost and Freight (…Named Port of Destination)
13.CIF: Cost, Insurance and Freight (…Named port of Destination)
14.CPT: Carriage Paid To (…Named Place of Destination)
15.CIP: Carriage and instruction paid to (…Named Place of Destination)

16.DAF: Delivered at frontier (..Named Place)

17.DES: Delivered Ex Ship (…Named Port of Destination)
18.DEQ: Delivered Ex QUAY (…Named Port of Destination)
19.DDU: Delivered Duty Unpaid (…Named Place of Destination)

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 20.DDO: Delivered Duty Paid (…Named Place of Destination)

Country and port

Country Port & price Buyer

Sweden Hamburg New Wave Mode Lab
Sweden Gothenburg Cellbes Post Order AB
Spain Barcelona (1500) Geologistics Barcelona
S.A.
Italy Genoa Samar Spa
Sweden Barcelona European Spinning S.L.
France Le Havre (1200)
U.K. Liverpool (1400)
Germany Quaken Bruech (1645) Centerline mode
Sales GmbH
Netherlands Rotterdam

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